Motion for a resolution - B7-0611/2011Motion for a resolution

MOTION FOR A RESOLUTION on the modernisation of the VAT legislation in order to boost the digital single market


further to Question for Oral Answer B7‑0648/2011
pursuant to Rule 115(5) of the Rules of Procedure

Cornelis de Jong, Marie-Christine Vergiat on behalf of the GUE/NGL Group

Procedure : 2011/2898(RSP)
Document stages in plenary
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European Parliament resolution on the modernisation of the VAT legislation in order to boost the digital single market

The European Parliament,

–   having regard to Rules 115(5) and 110(2) of its Rules of Procedure,

A. whereas all cultural goods, in any format, are public goods with strong externalities that are not only economical but also social and therefore, should be accessible to every person living in European Union;

B.  whereas the current wording of Annex 3 of Directive 2006/112/EC is a barrier to the access of cultural goods to every person living in the EU;

C. whereas under the current legal framework, Member States may apply reduced rates for example for the supply of books on all physical means, while e-books are subject to a standard VAT rate of at least 15 percent;

D. whereas an independent study commissioned by DG TAXUD supports this idea as it demonstrated the importance of extending reduced VAT rates to cultural goods and sectors that are under-consumed;

1.  Calls the Commission and the Member States to put forward a coherent and friendly VAT taxation policy for the cultural goods, irrespective of the format physical and/or digital; stresses that the content in any format provides the same cultural and educational benefits for the consumers;

2.  Stresses that is essential to allow Member States to apply a reduced VAT rate for all cultural goods and services, independently of their delivery mode and in particular in the online environment;

3.  Urges the EU Commission to put forward without delay measures modernizing the EU tax policy, and making it fit for the digital environment;

4.  Considers unacceptable that different VAT rates apply to the same piece of music, film or any other protected work, when they are sold online or on the traditional offline market;

5.  Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States.